Can anyone please help me with this final part? I have finished most of it but I don't know what to do for this part.

Thank you,

Oriole Company has the following balances in selected accounts on December 31, 2021. Oriole has a calendar year end. Accounts Receivable $ 0 0 Accumulated Depreciation-Equipment Equipment 5.800 Interest Payable 0 Notes Payable 10,500 Prepaid Insurance 1,884 0 Salaries Payable Supplies 2,360 Unearned Revenue 27,400 All the accounts have normal balances. The information below has been gathered at December 31, 2021. 1. 2. 3. 4. Oriole Company borrowed $ 10,500 by signing a 4%, one-year note on September 1, 2021. A count of supplies on December 31, 2021, indicates that supplies of $ 1.000 are on hand. Depreciation on the equipment for 2021 is $ 970. Oriole Company paid $ 1,884 for 12 months of insurance coverage on June 1, 2021. On December 1, 2021, Oriole collected $ 27,400 for consulting services to be performed evenly from December 1, 2021, through March 31, 2022. Oriole performed consulting services for a client in December 2021. The client will be billed $3,500. Payment from the customer is expected on January 14, 2022. Oriole Company pays its employees total salaries of $ 10,100 every Wednesday for the preceding five-day week (Monday through Friday). On Wednesday, January 5, 2022, employees were paid for the last five weekdays of 2021. 5. 6. 7. No. Date Account Titles and Explanation Debit Credit 1. Dec. 31 Interest Expense 140 Interest Payable 140 2 . Dec. 31 Supplies Expense 1,360 Supplies 1,360 3. Dec. 31 Depreciation Expense 970 Accumulated Depreciation - Equipment 970 4. Dec. 31 Insurance Expense 1,099 Prepaid Expenses 1,099 5. Dec. 31 Unearned Revenue 6,850 Service Revenue 6,850 6. Dec. 31 Accounts Receivable 3,500 Service Revenue 3,500 7. Dec. 31 Salaries Expense 6,060 Salaries Payable 6,060 Prepare the appropriate subsequent cash entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) No. Date Account Titles and Explanation Debit Credit 1. Aug. 31 6. Jan.5 7. Jan. 14